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Universities globally have faced the introduction of research performance assessment systems that provide monetary and ranking rewards based on publication outputs. This study aims to seek an understanding of the implementation of performance-based research funding (PBRF) and its impact on the heads of departments (HoDs) and accounting academics in New Zealand (NZ) tertiary institutions. The study explores NZ accounting academics’ experiences and their workload; the relationship between teaching and research in the accounting discipline and any issues and concerns affecting new and emerging accounting researchers because of PBRF.

Applying an institutional theoretical lens, this paper explores accounting HoDs’ perceptions concerning the PBRF system’s impact on their academic staff. The research used semi-structured interviews to collect data from NZ’s eight universities.

The key findings posit that many institutional processes, some more coercive in nature, whereas others were normative and mimetic, have been put in place to ensure that academics are able to meet the PBRF requirements. HoDs suggest that their staff understand the importance of research, but that PBRF is a challenge to new and emerging researchers and pose threats to their recruitment. New academics must “hit the ground running” as they must demonstrate not only teaching abilities but also already have a track record of research publications; all in all, a daunting experience for new academics to overcome. There is also a teaching and research disconnect. Furthermore, many areas where improvements can be made in the design of this measurement tool remain.

The PBRF system has significantly impacted on accounting academics. Central university research systems were established that subsequently applied coercive institutional pressures onto line managers to ensure that their staff performed. This finding offers scope for future research to explore a better PBRF that measures and rewards research productivity but without the current system’s unintended negative consequences.

The paper’s purpose is to consider, using a transaction cost economics (TCE) framework, the mechanisms used by space agencies to encourage private investment in the commercial spaceflight sector.

The authors conducted a content analysis of 554 pages of news articles, relating to issues pertaining to partnerships between national government-based space agencies and private space travel providers, published over a 20-year period. Leximancer was used to initially screen the data and then the authors manually analysed the content to identify themes.

The data analysis revealed three themes, relating to: the uncertainty of space travel; National Aeronautics and Space Administration (NASA) stimulating innovation in the private sector; and risk, insurance and regulation. These themes informed by TCE reveal the “hierarchical” organisational forms used to achieve human spaceflight and then the “hybrids”, insurance and regulations used to stimulate private sector investment and innovation.

This paper contributes to the accounting literature by answering the calls of Alewine (2020) and Tucker and Alewine (2022a, b) for more research into accounting in the space context. Specifically, the paper contributes by identifying mechanisms used by NASA to stimulate private investment in the space travel sector, as well as issues that have affected the implementation of these mechanisms. The paper also contributes to the literature by, based on the analysis, identifying a series of reflections designed to stimulate further management accounting research in the space context.

The purpose of this research is to test the effectiveness of integrating Grasshopper 3D and measuring attractiveness by a categorical based evaluation technique (M-MACBETH) for building energy simulation analysis within a virtual environment. Set of energy retrofitting solutions is evaluated against performance-based criteria (energy consumption, weight and carbon footprint), and considering the preservation of the cultural value of the building, its architectural and spatial configuration.

This research addresses the building energy performance analysis before and after the design of retrofitting solutions in extreme climate environments (2030–2100). The proposed model integrates data obtained from an advanced parametric tool (Grasshopper) and a multi-criteria decision analysis (M-MACBETH) to score different energy retrofitting solutions against energy consumption, weight, carbon footprint and impact on architectural configuration. The proposed model is tested for predicting the performance of a traditional timber-framed dwelling in a historic parish in Lisbon. The performance of distinct solutions is compared in digitally simulated climate conditions (design scenarios) considering different criteria weights.

This study shows the importance of conducting building energy simulation linking physical and digital environments and then, identifying a set of evaluation criteria in the analysed context. Architects, environmental engineers and urban planners should use computational environment in the development design phase to identify design solutions and compare their expected impact on the building configuration and performance-based behaviour.

The unavailability of local weather data (EnergyPlus Weather File (EPW) file), the high time-resource effort, and the number/type of the energy retrofit measures tested in this research limit the scope of this study. In energy simulation procedures, the baseline generally covers a period of thirty, ten or five years. In this research, due to the fact that weather data is unavailable in the format required in the simulation process (.EPW file), the input data in the baseline is the average climatic data from EnergyPlus (2022). Additionally, this workflow is time-consuming due to the low interoperability of the software. Grasshopper requires a high-skilled analyst to obtain accurate results. To calculate the values for the energy consumption, i.e. the values of energy per day of simulation, all the values given per hour are manually summed. The values of weight are obtained by calculating the amount of material required (whose dimensions are provided by Grasshopper), while the amount of carbon footprint is calculated per kg of material. Then this set of data is introduced into M-MACBETH. Another relevant limitation is related to the techniques proposed for retrofitting this case study, all based on wood-fibre boards.

The proposed method for energy simulation and climate change adaptation can be applied to other historic buildings considering different evaluation criteria and context-based priorities.

Context-based adaptation measures of the built environment are necessary for the coming years due to the projected extreme temperature changes following the 2015 Paris Agreement and the 2030 Agenda. Built environments include historical sites that represent irreplaceable cultural legacies and factors of the community's identity to be preserved over time.

This study shows the importance of conducting building energy simulation using physical and digital environments. Computational environment should be used during the development design phase by architects, engineers and urban planners to rank design solutions against a set of performance criteria and compare the expected impact on the building configuration and performance-based behaviour. This study integrates Grasshopper 3D and M-MACBETH.

In this paper we (a pracademic, a practitioner, and an academic) aim to explore the academic/practitioner gap in social marketing and offer recommendations to close it, while amplifying existing examples of best practice from within the field. We also propose a research agenda to spur dialog and guide further investigations in this area. Insights from prior research, coupled with the co-authors’ experience and observations, indicate that a disconnect does exist between academia and practice within social marketing, though it is admittedly and unsurprisingly not uniform across contexts and disciplinary areas. Given social marketing’s identity as a practice-oriented field, there are many existing examples of academic/practitioner collaboration and the successful linkage of theory and practice that deserve to be amplified. However, the challenges associated with the very different systems and structures affecting both worlds mean the disconnect is problematic enough to warrant systematic change to ensure the two worlds are more aligned.

This paper (a pracademic, a practitioner and an academic) explores the academic/practitioner gap in social marketing and offer recommendations to close it, while amplifying existing examples of best practice from within the field. The authors also propose a research agenda to spur dialog and guide further investigations in this area.

The authors suggest five key reasons that focus should be placed upon closing the academic/practitioner gap in social marketing: demonstrating societal value by contributing to practice; embedding and developing theories in practice; adding to the social marketing literature; contributing to social marketing teaching; and communicating the value and effectiveness of social marketing. To close the gap, the authors propose specific recommendations within four broad areas: marketing the academia and practitioner collaboration offer; building ongoing relationships; creating collaborative partnerships; and changing the publishing model ensuring communications are accessible to all. They also suggest ways for social marketing associations and peak bodies to play a role.

The concept of a disconnect between academia and practice is by no means new; it has been a pervasive issue across disciplines for decades. However, this issue has not been the subject of much discussion within the social marketing literature. Recommendations outlined in this paper serve as a starting point for discussion. The authors also acknowledge that due to long standing “bright spots” in the field, numerous examples currently exist. They place an emphasis upon highlighting these examples while illuminating a path forward.

In recent times, universities have been faced with the challenge of implementing neoliberal ideas as a survival tactic. For instance, there is increasing pressure on academics globally to publish because of performance funding and other metrics like global rankings, which consider where and how much academics publish. This study explores how neoliberalism in higher education has influenced the academic profession.

The study used two New Zealand universities as case studies to understand how the universities' academics respond to government formula for allocating public funding to universities and also how the universities respond to the changing higher education system in New Zealand. In total, 21 academics were interviewed and documents such as the strategic plans of the universities; policies, guidelines and procedures; Tertiary Education Union reports and media reports were analysed.

The study finds that neoliberal practices could lead to occupational stress that comes with the pressure to publish, increased teaching workload and casualisation of the academic job, especially amongst emerging academics.

Whilst the topic is not entirely original, this study is pertinent and offers the following advice to stakeholders. A university's success is a function of its academics, and academics perform at an exceptional level because academics want to, not because academics are being made to. Unless governments and universities address the intense competition that results from funding allocation procedures, the less well-off academics will fail and some will be forced to compromise the duties that academics have. A collaborative and collegial higher education system that focuses on serving the public good can be an alternative.

The aim of this study is to empirically explore and analyze the concrete tasks of output measurement and the inherent challenges related to these tasks in a traditional and autonomous professional public work setting – the judicial system.

The analysis of the tasks is based on a categorization of general performance measurement motives (control-motivate-learn) and main stakeholder levels (society-organization-professionals). The analysis is exploratory and conducted as an empirical content analysis on materials and reports produced in two performance improvement projects conducted in European justice organizations.

The identified main tasks in the different categories are related to managing resources, controlling performance deviations, and encouraging improvement and development of performance. Based on the results, key improvement areas connected to output measurement in professional public organizations are connected to the improvement of objectivity and fairness in budgeting and work allocation practices, improvement of output measures' versatility and informativeness to highlight motivational and learning purposes, improvement of professional self-management in setting output targets and producing outputs, as well as improvement of organizational learning from the output measurement.

The paper presents empirically founded practical examples of challenges and improvement opportunities related to the tasks of output measurement in professional public organization.

This paper fulfils an identified need to study how general performance management motives realize as concrete tasks of output measurement in justice organizations.

Academic citation and social attention measure different dimensions in the impact of research results. The authors quantify the contribution of funding to both indicators considering the differences attributable to the research field and access type.

Citation and social attention accumulated until the year 2021 of more than 367 thousand research articles published in the year 2018 are studied. The authors consider funding acknowledgments (FAs) in the research articles. The data source is Dimensions, and the units of study are research articles in the United Nation (UN) Sustainable Development Goals (SDGs).

Most cited goals by researchers do not coincide with those that arouse greater social attention. A small proportion of articles accumulates a large part of the citations and most of the social attention. Both citation and social attention grow with funding. Thus, funded research has a greater probability of being cited in academic articles and mentioned in social media. Funded research receives on average two to three times more citations and 2.5 to 4.5 times more social attention than unfunded research. Moreover, the open access (OA) modalities gold and hybrid have the greatest advantages in citation and social attention due to funding.

Specific topics were studied in a specific period. Studying other topics and/or different time periods might result in different findings.

When funding to publish in open or hybrid access journals is not available, it is advisable to self-archiving the pre-print or post-print version in a freely accessible repository.

Although cautiously, it is also advisable to consider the social impact of the research to complement the scientific impact in the evaluation of the research.

The joint evaluation of the effect of both funding and OA on social attention.

Within Aotearoa New Zealand (NZ) research, funding is sourced from a wide range of NZ and international governments, industries, and philanthropic organisations. This chapter primarily focusses on NZ government public sector funding of research and innovation and the impact this has on research management and administration (RMA) in NZ.

Along with an increase in the number and range of NZ organisations that compete for research funding, there has also been an increase in the complexity and range of roles that need to be undertaken by those involved in RMA. The Future Pathways green paper, released by the Ministry of Environment, Innovation & Employment in October 2021, has signalled a redesign of the ‘public’ research system, which could lead to further changes in the roles and responsibilities of RMA.

This study aims to analyze the effectiveness and efficiency of research-based community service programs in Indonesia that used government funds in 2017–2021.

The design of this research is a quantitative research method using a data envelopment analysis to evaluate 370 leading universities in Indonesia. Furthermore, six analytical models were considered to compare effectiveness and efficiency between universities. It involved two resource (budget and staff academic involved), three output (intellectual property, prototype and publication) and three outcome variables (economic impact, social impact and capacity building).

The findings showed that several universities are considered necessary, with great potential to increase output and outcome efficiency in community involvement. The study mapped and divided the position of 370 universities for additional information. The effectiveness aspect provides another perspective in assessing the performance of tertiary institutions in Indonesia and can be an option for evaluating research performance to improve the quality of output.

The authors use data from research and community service management information systems used, both the resources used and the results. Efficiency and effectiveness of 370 universities were compared in this study, including comparing their position on the previous assessment with the assessment of the results of this study. Approach to the concept of Mandl et al. (2008) regarding the relationship between input, output and outcome as the main component of the indicators, the authors apply to analyze efficiency and effectiveness.

For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new accounting tools such as cost calculations. Literature shows mixed results regarding the institutionalization of such tools, and the logic they try to support. In most studies, the agency of actors is examined to explain the institutionalization of accounting tools and only few studies consider the specific characteristics of these accounting tools to understand this process. To enrich the literature on institutionalization, this article examines how the affordances of costing tools affect the institutionalization of these tools and the institutionalization of new logics in pluralistic organizations such as universities.

The data were collected at a French university which is considered as an example of successful institutionalization of the tool and is cited as a model to follow. The data include a four-month participant observation and 18 interviews. Access to internal and external documents was also available. The analysis of the data is based on a framework proposed by Jarzabkowski and Kaplan (2015), which draws on the concept of affordance of tools, to investigate how the possibilities and constraints of costing tools shape the selection, application and outcomes of cost calculations.

The results show that the affordances of cost calculations facilitate the institutionalization of a new logic and its coexistence with previous logics. Technical affordances are mobilized by actors aiming to bring in a new logic without directly confronting the old ones. Role affordances also play a major role in the institutionalization by facilitating the adhesion of the actors through multiple applications of the tool. Finally, value-based affordances reinforce the institutionalization of a managerial logic by emphasizing the values shared with the other logics and thus facilitating the coexistence of the three logics at stake in the university.

This research provides three main contributions. First, it contributes to the literature on the institutionalization of accounting tools. It shows the relevance of the concept of affordance (Leonardi and Vaast, 2017) to unpack the characteristics of accounting tools (including the constraints and the possibilities they offer) and to achieve a better understanding of the institutionalization of accounting tools. Second, this paper contributes to the literature dealing with the role of accounting tools in the institutionalization of logics. The results suggest that the institutionalization of tools and the institutionalization of logics are two different phenomena that move at different speeds. However, these phenomena interact: the institutionalization of accounting tools can facilitate the coexistence of different logics in pluralistic organizations. Third, this paper contributes to the literature on affordances. The data reveal several types of affordances for accounting tools: technical affordances that refer to the technical possibilities to shape and tweak the tool; role affordances that refer to the various roles and purposes that the tool can fulfill and value-based affordances that refer to the plasticity of the values and beliefs that the tool can convey. The study shows that each type of affordance is prevalent at a different time of the process of institutionalization and that the combination of these affordances contributes to the institutionalization of the tool and of new logics.